<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".06" citation="COMAR 03.04.12.06" title_num="03" subtitle_num="04" chapter_num="12" heading="Additional Requirements for Recordation or Filing.">
  <paragraph num="A.">
    <text>If a payment is required pursuant to Regulation .03B(1) of this chapter, the person presenting the deed or other instrument of transfer shall present the following additional documents to the clerk or the Department:</text>
    <paragraph num="(1)">
      <text>Copies A and B of the Return of Income Tax Withholding for Nonresident Sale of Real Property;</text>
    </paragraph>
    <paragraph num="(2)">
      <text>If issued by the Comptroller, the Certificate of Full or Partial Exemption; and</text>
    </paragraph>
    <paragraph num="(3)">
      <text>A separate check in the amount of the tax required to be withheld that is made payable to the clerk or to the Department.</text>
    </paragraph>
  </paragraph>
  <paragraph num="B.">
    <text>The Return of Income Tax Withholding for Nonresident Sale of Real Property required under §A(1) of this regulation shall be signed under oath by:</text>
    <paragraph num="(1)">
      <text>The transferor of the property;</text>
    </paragraph>
    <paragraph num="(2)">
      <text>An agent of the transferor; or</text>
    </paragraph>
    <paragraph num="(3)">
      <text>The real estate reporting person.</text>
    </paragraph>
  </paragraph>
</regulation>